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Tax Morale and Compliance: Review of Evidence and Case Studies for Europe

World Bank Policy Research Working Paper No. 5922
2011
  • 1
    Citations
  • 4,055
    Usage
  • 0
    Captures
  • 2
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Citations
    1
    • Citation Indexes
      1
  • Usage
    4,055
    • Abstract Views
      3,156
    • Downloads
      899
  • Mentions
    2
    • News Mentions
      2
      • News
        2
  • Ratings
    • Download Rank
      53,579

Most Recent News

Principles and practices to enhance compliance and enforcement of the personal income tax.

  This article describes general principles and specific practices to    improve compliance and enforcement of the personal income tax (PIT),    based on the U.S. experience with the tax.

Paper Description

This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries are discussed that could be relevant for Europe. The overall findings show the importance of accountability, democratic governance, efficient, and transparent legal structures and therefore trust within the society to enforce tax compliance and tax morale.

Bibliographic Details

Benno Torgler

Taxation & Subsidies; Subnational Economic Development; Debt Markets; Emerging Markets; Tax Law

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